L. J. WHELAN (H.M. INSPECTOR OF TAXES) v. HENNING.
(1924) 20 Ll L Rep 175
COURT OF APPEAL.
Before the Master of the Rolls (Sir Ernest Pollock), Lord Justice Warrington and Lord Justice Scrutton.
Revenue-Income Tax-Income from investments abroad-No dividend for one year -Subject assessed for that year on basis of average of three preceding years- Appeal against assessment upheld.